1.1.     General

Excise duty is administered and collected under the Excise Duty Act and Excise Regulation. Excise Duty is payable on the manufacture and import of certain excisable goods. Generally liquors, cigarettes, tobacco products, molasses etc. are excisable products as per the Excise Act. Excise duty is also applicable for cement, iron rod and certain other construction materials. No one is allowed to manufacture, import, sell and store excisable goods without obtaining a license. Similarly, the law prohibits the import of excisable services without a license.


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